Individual - Significant developments

Last reviewed - 11 March 2021

The significant changes implemented by the Finance Law 2021 are the following: 

  • Increase in the limit of deduction for life insurance premiums (subject to conditions listed by the law) from TND 10,000 to TND 100,000 subject to the minimum PIT of 45% of the PIT due on the revenue before the said deduction. 
  • Increase in the limit of deduction in amounts deposited within Shares Savings Accounts ("Comptes d'Epargne en Actions") from TND 50,000 to TND 100,000.